Kannur Taxpayer's Appeal Rejected by ITAT Over Procedural Delay of Nearly 5 Months [Read Order]
The tribunal did not examine the merits of the case, as the delay itself was sufficient to reject the appeal
![Kannur Taxpayers Appeal Rejected by ITAT Over Procedural Delay of Nearly 5 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Cochin-Kannur-taxpayer-appeal-rejected-TAXSCAN.webp "Kannur Taxpayers Appeal Rejected by ITAT Over Procedural Delay of Nearly 5 Months [Read Order]")
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, dismissed an appeal filed by a taxpayer from Kannur, due to a delay of 143 days in filing the appeal without any explanation.Patinhare Purayil Jayaprasanth, a resident of Sarojini Nivas, Puthappra, Azhikode, had challenged the CIT(A)’s order before the ITAT. However, the appeal was filed nearly five months after the permissible...
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, dismissed an appeal filed by a taxpayer from Kannur, due to a delay of 143 days in filing the appeal without any explanation.
Patinhare Purayil Jayaprasanth, a resident of Sarojini Nivas, Puthappra, Azhikode, had challenged the CIT(A)’s order before the ITAT. However, the appeal was filed nearly five months after the permissible deadline. The tribunal noted that the appellant did not submit any petition seeking condonation of delay or provide reasons for the late filing. Since no justification was offered, the ITAT dismissed the appeal outright on procedural grounds.
The respondent in the case was the Income Tax Officer, Ward-4, Kannur, represented by Senior Departmental Representative Smt. Leena Lal. Despite the hearing being scheduled for February 4, 2025, the appellant did not appear or appoint any representative to argue the case.
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The ITAT, presided over by Inturi Rama Rao, Accountant Member, pronounced the order on February 12, 2025, emphasizing that the appeal was being dismissed in limine (at the threshold) due to the unexplained delay. The tribunal did not examine the merits of the case, as the delay itself was sufficient to reject the appeal.
This decision highlights the importance of adhering to statutory timelines in tax litigation. The ITAT’s strict approach underscores that procedural lapses, especially delays without valid reasons, can lead to dismissal without a hearing on substantive issues. The order was announced in open court, closing the matter for the appellant.
To Read the full text of the Order CLICK HERE
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